Results 61 to 70 of about 9,038,325 (298)
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
core +1 more source
The Effect of SNAP Purchasing Power on Diet Quality
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Supplemental Nutrition Assistance Program (SNAP) benefits millions of eligible low‐income Americans by increasing access to food, helping to reduce food insecurity. Previous studies have documented that the geographical variation in local food prices leads to significant differences in SNAP's purchasing power.
Farah Khan, Augustine Denteh
wiley +1 more source
Extension Economists: Valued in Mission, Penalized in Practice
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT As the public engagement arm of the land‐grant mission, we argue that Extension faculty in US agricultural economics departments face an identity crossroads as they struggle for institutional support. Specifically, we argue that Extension economists function as boundary‐spanning professionals within academic structures that often devalue ...
Trey Malone +5 more
wiley +1 more source
Financial Leverage Levels and Firms’ Real Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013 ...
farzin rezaei, omid saber fard
doaj +1 more source
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings? [PDF]
Journal of Accounting and Economics, 2004 We compare the characteristics of US GAAP earnings for US firms with reconciled earnings for non-US firms cross listing on US markets. We find that the reconciled earnings for non-US firms differ systematically from US GAAP earnings for US firms, and are characterized by more evidence of smoothing, a greater tendency to manage earnings towards a ...
Lang, Mark H. +2 more
openaire +2 more sources
Agronomic and Nutritional Perspectives on Vegetable Crops in Africa
AgriFood: Journal of Agricultural Products for Food, EarlyView.Vegetable production plays a key role in food security, nutrition, and livelihoods across Africa. Moreover, African indigenous vegetables emerge as underutilized yet highly valuable crops, rich in macro‐ and micronutrients, as well as bioactive compounds with an array of health benefits.
Đorđe Vojnović +4 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
Analysis of Earnings Management and the Estimation Models in Earnings Management
Asian Business Research, 2019 This paper analyzes critically the early and recent literature on earnings management. I summarize the motivations and estimation models for accrual earnings management and real earnings management. Specifically, I focus on estimation models in real earnings management which are developed by Vorst (2016), extending the original sample period.
openaire +2 more sources
Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices
Agribusiness, EarlyView.ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn +1 more
wiley +1 more source